Local Government Sales and Use Taxes (17-26)
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
Senate Bill 17-267, Concerning the Sustainability of Rural Colorado (2017)
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.
The Impact of Tax Increment Financing on School Finance
Public K-12 eduction in Colorado is financed in part by local governments and in part by state government. The school finance formula establishes a statewide total funding level. The difference between this amount and the local share determines the state’s obligation to school finance. The...
State Historical Fund Courthouse Grants
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its July 2017 committee.
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Forecast September 2017
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
September 2017 Economic and Revenue Outlook Presentation
This document accompanied the Legislative Council Staff presentation of the September 2017 economic and revenue forecast.
Setting the Rate the Department of Corrections Pays Jails, JBC Memo
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
Court Fees, Office of the State Court Administrator
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
National Center for State Courts, Funding Ideas and Sources
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Committee at its September 2017 meeting.
Impacts of Senate Bill 17-267 on Special Districts
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Sales and Use Tax Simplification Task Force Final Report
Sales and Use Tax Simplification Task Force Final Report for 2017.
Innovative Motor Vehicle Income Tax Credit
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Colorado Public Employees Retirement Association Reform Legislation
This issue brief provides a brief description of the Colorado Public Employees Retirement Association (PERA) and summarizes key provisions of Senate Bill 06-235, which modifies PERA's board of directors and attempts to improve its financial situation. Overall, the bill increases the flow of...
Colorado PERA 2010 Reform Legislation and Historical Funded Status
This memorandum provides a brief description of the Colorado Public Employees' Retirement Association (PERA), presents the pension plan's historical funded ratio, and summarizes provisions of 2010 PERA reform legislation.
2017 Legislative Emergency Preparedness, Response, and Recovery Final Report
Legislative Emergency Preparedness, Response, and Recovery Final Report for 2017.
December 2017 Economic & Budget Outlook
This document accompanied the Legislative Council Staff presentation of the December 2017 economic and revenue forecast.
Forecast December 2017
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
FY 2018-19 Staff Budget Briefing Summary
FY 2018-19 Staff Budget Briefing Summary
CY 2018 for FY 2017-18 Supplemental Narrative
Final Report of the State Capitol Building Advisory Committee (2017)
Submitted herewith is the final report of the State Capitol Building Advisory Committee (advisory committee). The advisory committee was created pursuant to Section 24-82-108, C.R.S., and serves in an advisory capacity to the Capital Development Committee and the Governor on certain issues...
Capital Development Committee FY 2016-17 Annual Report
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2017 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2017 session. A five-year history and three...